Bruce Engstrom, a state lottery commissioner and partner in accounting firm EGP PLLC of North Little Rock, says accounting errors by cities and state agencies are caused by a breakdown of oversight and controls. (Hannah Pfeiffer)

Accounting problems at cities and state departments range in kind and dollar value, but throughout Arkansas they've resulted in lost jobs, big tax bills and strained services. Here's what's at the heart of the problem and what's being done to mitigate losses.